Intellectual Capital and Balanced Scorecard: impact of Learning and Development Programs using Key Performance Indicators in Manufacturing Environment

• Sánchez Márquez, Rafael ^[2] ; Albarracín Guillem, José Miguel ^[1] ; Vicens-Salort, Eduardo ^[1] ; Jabaloyes Vivas, José ^[1]
  1. [1] Universidad Politécnica de Valencia

     Universidad Politécnica de Valencia

     Valencia, España

     
  2. [2] Lean Coach & 6 Sigma MBB, U.P.V. Doctorate Student
• Localización: Dirección y organización: Revista de dirección, organización y administración de empresas, ISSN 1132-175X, Nº. 66, 2018, págs. 34-49
• Idioma: español
• Enlaces
  • Texto completo
• Resumen

  • Within the current context, the Intellectual Capital has been unveiled as one of the Key drivers for companies’ long-term profitability and sustainability. This paper proposes a new methodology using Key Performance Indicators (KPIs) from the Balanced Scorecard of a Manufacturing Company to confirm the impact of Learning and Development Programs in the actual performance of the organization. Statistical Multivariate and Multiple Regression techniques are applied as a systemic approach using KPIs to firstly analyze and confirm the impact of Learning & Development and secondly to design the best strategy for short term financial results and long term sustainability. The proposed methodology was applied in a Manufacturing Company to confirm its validity in practical terms.Keywords: Intellectual Capital (IC), Learning & Development Programs (L&DPs), Key Performance Indicators (KPIs), Decision Making, Performance Management System (PMS), Competence